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Registered number: 10856351









LANDFILL PIPE (HOLDINGS) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

 
LANDFILL PIPE (HOLDINGS) LIMITED
 
 
COMPANY INFORMATION


Directors
G M Holmes 
H M Holmes 




Registered number
10856351



Registered office
7 The Close

Norwich

Norfolk

NR1 4DJ




Accountants
MA Partners LLP
Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
LANDFILL PIPE (HOLDINGS) LIMITED
 

CONTENTS



Page
Accountants' report
 
 
1
Balance sheet
 
 
2 - 3
Notes to the financial statements
 
 
4 - 6


 
LANDFILL PIPE (HOLDINGS) LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LANDFILL PIPE (HOLDINGS) LIMITED
FOR THE YEAR ENDED 31 AUGUST 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Landfill Pipe (Holdings) Limited for the year ended 31 August 2023 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Landfill Pipe (Holdings) Limited, as a body, in accordance with the terms of our engagement letter dated 7 September 2023Our work has been undertaken solely to prepare for your approval the financial statements of Landfill Pipe (Holdings) Limited and state those matters that we have agreed to state to the Board of directors of Landfill Pipe (Holdings) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Landfill Pipe (Holdings) Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Landfill Pipe (Holdings) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Landfill Pipe (Holdings) Limited. You consider that Landfill Pipe (Holdings) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Landfill Pipe (Holdings) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  





MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ

8 March 2024
Page 1

 
LANDFILL PIPE (HOLDINGS) LIMITED
REGISTERED NUMBER: 10856351

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
558,016
558,016

  
558,016
558,016

Current assets
  

Debtors: amounts falling due within one year
 5 
16,133
-

Cash at bank and in hand
  
201
235

  
16,334
235

Creditors: amounts falling due within one year
 6 
(571,438)
(556,402)

Net current liabilities
  
 
 
(555,104)
 
 
(556,167)

Total assets less current liabilities
  
2,912
1,849

  

Net assets
  
2,912
1,849


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,812
1,749

  
2,912
1,849


Page 2

 
LANDFILL PIPE (HOLDINGS) LIMITED
REGISTERED NUMBER: 10856351
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 March 2024.






G M Holmes
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
LANDFILL PIPE (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

Landfill Pipe (Holdings) Limited is a private company, limited by shares, incorporated and domiciled in England and Wales.  The registered office is 7 The Close, Norwich, NR1 4DJ.
The Company's principal activity is that of a holding company.  

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on the going concern basis. This basis is considered appropriate as the subsidiary, Landfill Pipe and Construction Services Limited, has confirmed that repayment of the intercompany loan account balance due would not be requested without the company having sufficient funds to do so.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
LANDFILL PIPE (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2022
558,016



At 31 August 2023
558,016





5.


Debtors

2023
2022
£
£


Other debtors
16,133
-

16,133
-


Page 5

 
LANDFILL PIPE (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
570,478
537,661

Other creditors
-
17,641

Accruals and deferred income
960
1,100

571,438
556,402



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



0 (2022 - 100) Ordinary shares of £1.00 each
-
100
50 (2022 - 0) A Ordinary shares of £1.00 each
50
-
50 (2022 - 0) B Ordinary shares of £1.00 each
50
-

100

100

During the year the 100 Ordinary shares were reclassified as 50 A Ordinary shares and 50 B Ordinary shares.



8.


Transactions with directors

As at 1 September 2022 the Comapny owed the directors £17,641.  During the year the Company paid net expenses of £33,774 on behalf of the directors.  As at 31 August 2023, the directors owed the Company £16,133 and the balance is included within other debtors in note 5 to the financial statements.

 
Page 6